The Report on the Salaries and Allowances (ROSA) received by Principal Officers and Members of Governing Boards of Government-owned and/or Controlled Corporations (GOCCs) and their Subsidiaries and the Secretaries, Undersecretaries and Assistant Secretaries and other officials of equivalent rank of National Government Agencies (NGAs) is prepared by the Commission on Audit (COA) in accordance with the continuing thrust of the government on transparency of its transactions and operations.
The data presented in the ROSA were based on the information submitted by the field auditors of the GOCCs and NGAs which were verified against the agency books. The COA does not render an opinion on the report as a whole. The items of expenditures are still subject to detailed audit and examination by the field auditors concerned.